§ 11–502.2
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-502.2 (2026)
Title 11. Sales and Use Tax
Subtitle 5. Returns and Records
§ 11–502.2LinkCopy Citation
For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.